《工程成本核算與分析》課件-認(rèn)識施工費用和工程成本

認(rèn)識施工費用和工程成本Understandingconstructionexpensesandengineeringcosts企業(yè)這個月的費用是多少Howmucharetheexpensesfortheenterprisethismonth這兩者有什么區(qū)別呢Whatisthedifferencebetweenthesetwo企業(yè)生產(chǎn)產(chǎn)品的成本是多少Whatisthecostofproducingthecompany'sproducts企業(yè)Enterprise費用Cost日常活動中發(fā)生的，會導(dǎo)致所有者權(quán)益減少的，與向所有者分配利潤無關(guān)的經(jīng)濟(jì)利益的總流出。Thetotaloutflowofeconomicbenefitsincurredindailyactivities,whichleadstoadecreaseinowner'sequityandisunrelatedtothedistributionofprofitstoowners.一、費用和成本的概念I(lǐng).Conceptsofexpenseandcosts一、費用和成本的概念I(lǐng).Conceptsofexpenseandcosts成本Cost企業(yè)Enterprise一定時期內(nèi)為生產(chǎn)某一產(chǎn)品所支出的生產(chǎn)費用Theproductionexpenseincurredwithinacertainperiodformanufacturingaparticularproduct費用Cost二、費用和成本的關(guān)系II.Relationshipbetweenexpensesandcosts是產(chǎn)品成本計算的基礎(chǔ)Itisthebasisforcalculatingproductexpenses涵蓋范圍較寬，著重于按會計期間歸集Coverawiderange,focusingonaccrualbasisaccountingperiods成本Cost是對象化的費用Itistheobjectifiedexpense只包括為生產(chǎn)定種類或數(shù)量的完工產(chǎn)品的費用著重于按產(chǎn)品進(jìn)行歸集Onlyincludestheexpensesincurredforproducingaspecifictypeorquantityoffinishedproducts,focusingonaggregationbyproduct產(chǎn)品成本是費用總額的一部分，不包括期間費用和期末未完工產(chǎn)品的費用等Theproductcostisacomponentofthetotalexpenses,excludingexpensessuchasperiodcostsandthecostsofuncompletedproductsattheendoftheperiod是建筑企業(yè)在一定時期內(nèi)的從事建筑安裝工程施工過程中所發(fā)生的各項耗費的貨幣表現(xiàn)。Itisthemonetaryrepresentationofvariousexpensesincurredbyconstructionenterpriseswhileengaginginconstructionandinstallationprojectswithinacertainperiod.三、施工費用和工程成本的概念I(lǐng)II.Conceptsofconstructionexpensesandengineeringcosts是建筑企業(yè)為施工一定工程所支出的施工費用

Itistheconstructionexpenseincurredbyaconstructionenterpriseforcarryingoutacertainproject將施工生產(chǎn)費用按一定的成本核算對象及其成本項目進(jìn)行歸集

Theconstructionproductionexpensesarecollectedaccordingtocertaincostaccountingobjectsandtheircostitems施工費用是形成工程成本的基礎(chǔ)

Theconstructionexpenseformsthebasisofengineeringcost構(gòu)成工程成本Constitutingtheengineeringcost施工費用Constructioncost工程成本Engineeringcost勞動對象方面的費用Expensesrelatedtolaborobjects主要包括Mainlyincluding材料費用Materialcost四、施工企業(yè)費用的分類IV.ClassificationofConstructionEnterpriseExpenses1.按經(jīng)濟(jì)內(nèi)容分類

1.Classificationaccordingtoeconomicconsiderations動力費用Powercost燃料費用Fuelcost工資費用Laborcost折舊費與攤銷費Depreciationandamortizationcosts利息費用Interestexpense具體包括Itspecificallyincludes勞動手段方面的費用Expensesrelatedtolabormeans活勞動方面的費用Expensesrelatedtolaboractivities稅費Tax其他費用Otherexpenses材料費Materialcost人工費Laborcost機(jī)械使用費Machineryusagefee其他直接費Otherdirectcosts2.按經(jīng)濟(jì)用途分類

2.Classificationaccordingtoeconomicpurposes間接費用Indirectexpenses期間費用Periodcost四、施工企業(yè)費用的分類IV.ClassificationofConstructionEnterpriseExpenses人工費

Laborcost是指建筑企業(yè)從事建筑安裝工程施工的生產(chǎn)人員的工資、獎金、工資性質(zhì)的律貼、勞動保護(hù)費和職工福利費等。Itreferstothewages,bonuses,wage-relatedsubsidies,laborprotectionfees,andemployeewelfareexpensespaidbyconstructioncompaniesengagedinconstructionandinstallationprojects.四、施工企業(yè)費用的分類IV.ClassificationofConstructionEnterpriseExpenses材料費

Materialcost是指建筑企業(yè)在施工生產(chǎn)過程中耗用的構(gòu)成工程實體或有助于形成工程實體的原材料、輔助材料、構(gòu)配件、零件、半成品的成本，以及周轉(zhuǎn)材料的攤銷額和租賃費用等。Itreferstothecostoftherawmaterials,auxiliarymaterials,components,parts,andsemi-finishedproductsconsumedorcontributingtotheformationoftheprojectentityintheconstructionproductionprocessofconstructionenterprises,aswellastheamortizationofmaterialsandleasingexpenses,etc.四、施工企業(yè)費用的分類IV.ClassificationofConstructionEnterpriseExpenses機(jī)械使用費

Machineryusagefee是指建筑企業(yè)在施工生產(chǎn)過程中使用自有機(jī)械的使用費和租用外單位機(jī)械的租賃費，以及施工機(jī)械的安裝、拆卸和進(jìn)出場費等。Itreferstothefeesincurredbyconstructioncompaniesduringtheconstructionprocess,includingthecostsofusingtheirownmachineryandrentingmachineryfromexternalsources,aswellasfeesfortheinstallation,disassembly,andtransportationofconstructionmachinery.四、施工企業(yè)費用的分類IV.ClassificationofConstructionEnterpriseExpenses其他直接費

Otherdirectcosts是指建筑企業(yè)在施工生產(chǎn)過程中除上述三項直接費用以外的其他可以直接計入合同成本的費用，如施工現(xiàn)場材料的二次搬運費、生產(chǎn)工具和用具使用費等。Itreferstoexpensesincurredbyconstructioncompaniesduringtheconstructionprocess,excludingthethreeaforementioneddirectcosts,thatcanbedirectlyincludedinthecontractcosts.Forexample,secondarytransportationfeesformaterialsattheconstructionsite,andfeesfortheuseofproductiontoolsandequipment.四、施工企業(yè)費用的分類IV.ClassificationofConstructionEnterpriseExpenses間接費用

Indirectexpenses是指建筑企業(yè)下屬各施工單位為組織和管理生產(chǎn)活動所發(fā)生的費用Itreferstotheexpensesincurredbyvariousconstructionunitsunderaconstructioncompanyfororganizingandmanagingproductionactivities如生產(chǎn)管理人員的工資、辦公費、差旅費等。Suchassalariesofproductionmanagementpersonnel,officeexpenses,travelexpenses,etc.四、施工企業(yè)費用的分類IV.ClassificationofConstructionEnterpriseExpenses期間費用

Periodcost是指費用發(fā)生時直接計人當(dāng)期損益，具體包括管理費用、銷售費用和財務(wù)費用。Itreferstoexpensesthataredirectlyrecognizedinthecurrentperiod'sincomestatementwhentheyareincurred.Specifically,thesecostsincludeadministrativeexpenses,sellingexpenses,andfinancialexpenses.四、施工企業(yè)費用的分類IV.ClassificationofConstructionEnterpriseExpenses人工費

Laborcost材料費

Materialcost機(jī)械使用費

Machineryusagefee其他直接費

Otherdirectcosts間接費用

Indirectexpenses計入施工產(chǎn)品成本的費用Expensesincludedinthecostofconstructionproducts四、施工企業(yè)費用的分類IV.ClassificationofConstructionEnterpriseExpenses計入當(dāng)期損益的費用Expensesinthecurrentperiod'sincomestatement期間費用

Periodcost成本項目CostItem計入施工產(chǎn)品成本的、按經(jīng)濟(jì)用途進(jìn)行分類的費用Theexpensescategorizedbytheireconomicpurposes,includedintheconstructionproductcost四、施工企業(yè)費用的分類IV.ClassificationofConstructionEnterpriseExpenses五、工程成本的分類V.ClassificationofEngineeringCosts1.按計入成本核算對象的方式分類1.Classificationaccordingtothemethodofcostaccountingobjectallocation直接費用Directexpense是指施工過程中耗費的構(gòu)成工程實體或有助于工程實體形成的各項費用支出Itreferstotheexpensesincurredduringtheconstructionprocessthatconstitutetheconstructionentityorcontributetotheformationoftheconstructionentity可以直接計入工程對象的費用Theseexpensescanbedirectlyattributedtotheproject包括人工費、材料費、施工機(jī)械使用費和施工措施費等Includinglaborcost,materialcost,constructionmachineryusagefee,constructionmeasurefee,etc.間接費用Indirectexpenses是指為施工準(zhǔn)備、組織和管理施工生產(chǎn)的全部費用的支出Forthepreparation,organization,andmanagementofconstructionproductionTheexpenditureofallcostsincurredinconstructionproduction是非直接用于也無法直接計入工程對象，但為進(jìn)行工程施工所必須發(fā)生的費用，包括管理人員工資、辦公費、差旅交通費等TheyarenotdirectlyattributabletoorincludedinTheprojectobjects,butarenecessaryexpensesforcarryingouttheconstructionwork.Thecontentincludesmanagementpersonnelsalaries,officeexpenses,andtraveltransportationexpenses2.按成本形成的時間分類2.Timeclassificationbasedoncostformation按會計期計算成本Calculatingcostsonanaccountingperiodbasis將實際成本與預(yù)算進(jìn)行對比Comparetheactualcostsandbudgetedcosts可以及時總結(jié)工程施工與管理的經(jīng)驗教訓(xùn)Itenablestimelysynthesisoflessonslearnedfromengineeringconstructionandmanagementexperiences按工程周期計算成本Calculatingcostsaccordingtotheengineeringperiod有利于分析某-工程項目在施工全過程中的經(jīng)驗和教訓(xùn)Itisbeneficialforanalyzingtheexperienceandlessonslearnedthroughouttheentireconstructionprocessofaspecificproject利于各個時期的成本分析和考核Itfacilitatescostanalysisandevaluationacrossdifferentperiods為進(jìn)一步加強(qiáng)工程施工管理提供依據(jù)Provideabasisforfurtherstrengtheningconstructionmanagementanddecision-making五、工程成本的分類V.ClassificationofEngineeringCosts工程預(yù)算成本Projectbudgetcost根據(jù)已完工程數(shù)量按施工圖預(yù)算所列單價和成本Basedonthecompletedprojectquantity,accordingtotheunitpricesandcostitemslistedintheconstructiondrawingsbudget項目的核算內(nèi)容進(jìn)行分析歸類和計算的工程成本Theengineeringcostsoftheprojectareanalyzed,classified,andcalculatedbasedontheaccountingcontent控制成本支